M83405 M8 Ruling Active

The tariff classification of a glass vase from China

Issued May 30, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.7000

Headings: 7013

Product description

The submitted sample, designated in your letter as article (catalogue) number 062137, is a clear glass vase designed with a flared top and a two-inch high pedestal base. The glass vase measures approximately 9 ½ inches in height by 7 inches in depth by 5 ½ inches in diameter at the top opening by 4 inches square at the bottom. The vase is composed of cut glass in different design patterns with the exterior surface of the glass partially painted red. In a telephone conversation with this office, you confirmed that the vase is cut or engraved. You indicated in your letter that this article will be used in florist’s arrangements.

CBP rationale

The applicable subheading for the glass vase of cut glass will be 7013.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: cut or engraved: valued over $5.

Full text

NY M83405 May 30, 2006 CLA-2-70:RR:NC:1:126 M83405 CATEGORY: Classification TARIFF NO.: 7013.99.7000 Ms. Rita M. Powell FTD, Inc. 3113 Wood Creek Drive Downers Grove, IL 60515 RE: The tariff classification of a glass vase from China Dear Ms. Powell: In your letter dated May 4, 2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The submitted sample, designated in your letter as article (catalogue) number 062137, is a clear glass vase designed with a flared top and a two-inch high pedestal base. The glass vase measures approximately 9 ½ inches in height by 7 inches in depth by 5 ½ inches in diameter at the top opening by 4 inches square at the bottom. The vase is composed of cut glass in different design patterns with the exterior surface of the glass partially painted red.    In a telephone conversation with this office, you confirmed that the vase is cut or engraved. You indicated in your letter that this article will be used in florist’s arrangements. You stated in your letter that the unit value of this item is over five dollars. The applicable subheading for the glass vase of cut glass will be 7013.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: cut or engraved: valued over $5.00 each. The rate of duty will be 7.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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